EU Combined Nomenclature · CN code · HS 7301.20
✓ Can be used in a customs declaration Data: EU Combined Nomenclature, in force from 1 January 2026 · checked on 22 October 2026
Importing into EU
Charges on top of the customs duty, and rules the goods must meet at the border.
Prohibitions, licences, controls and sanctions that apply when these goods leave the EU.
| Export measures | Destination | Legal act | Validity |
|---|---|---|---|
| Export prohibitionSanctions regime: North Korea | North Korea | Regulation 0285/18 | 28 February 2018 |
| Export controlSanctions regime: Crimea and Sevastopol | Ukraine | Regulation 0692/14 | 25 February 2025 |
| Export controlSanctions regime: Russia | Russia | Regulation 0833/14 | 26 June 2024 |
| Export controlSanctions regime: Belarus | Belarus | Regulation 0765/06 | 25 February 2025 |
| Export controlSanctions regime: Non-government-controlled areas of Ukraine | Ukraine | Regulation 0263/22 | 25 August 2022 |
TARIC data as of 23 October 2026
The rate each member state applies to goods of this code, from the Commission’s Taxes in Europe Database. A reduced rate can cover only part of the goods under a code: check the national VAT law.
Austria 20% 
Belgium 21% 
Bulgaria 20% 
Croatia 25% 
Cyprus 19% 
Czechia 21% 
Denmark 25% 
Estonia 24% 
Finland 25.5% 
France 20% 
Germany 19% 
Greece 24% 
Hungary 27% 
Ireland 23% 
Italy 22% 
Latvia 21% 
Lithuania 21% 
Luxembourg 17% 
Malta 18% 
Netherlands 21% 
Poland 23% 
Portugal 23% 
Romania 21% 
Slovakia 23% 
Slovenia 22% 
Spain 21% 
Sweden 25% TEDB · 23 October 2026
| Country | Value | Share | Change |
|---|---|---|---|
 Switzerland | €28.2m | 57.2% | +1.2% |
 United Kingdom | €9.7m | 19.7% | -4.5% |
 China | €4m | 8.1% | +10.7% |
 North Macedonia | €3.4m | 6.8% | +62.8% |
 Türkiye | €1.2m | 2.5% | -22% |
 United States | €1.1m | 2.3% | -56.9% |
 Norway | €553k | 1.1% | +29.5% |
 Egypt | €349k | 0.7% | +1,340,888.5% |
The European Commission's explanatory notes on how to classify goods in these CN codes. They are not legally binding but customs authorities follow them; they complement the HS Explanatory Notes of the World Customs Organization.
This heading covers sheet piling and welded angles, shapes and sections which have undergone working such as drilling, twisting, etc., provided that such working has not conferred on them the character of products covered elsewhere.
This subheading does not cover perforated angles and ‘Halfen’ angles, shapes and sections (heading 7308).
Explanatory Notes to the Combined Nomenclature of the European Union, Official Journal C (consolidated text and later amendments) · © European Union
The Combined Nomenclature of each year, as published in the Official Journal: description, third-country duty and supplementary unit.
| Year | Description | Third-country duty | Supplementary unit |
|---|---|---|---|
| 2026 | Angles, shapes and sections | Free | — |
| 2025 | unchanged | Free | — |
| 2024 | unchanged | Free | — |
| 2023 | unchanged | Free | — |
| 2022 | unchanged | Free | — |
| 2021 | unchanged | Free | — |
| 2020 | unchanged | Free | — |
| 2019 | Angles, shapes and sections | Free | — |
In the EU Combined Nomenclature, 7301 20 00 is one of 1 line under subheading 7301.20, angles, shapes and sections.
The third-country duty is free, and quantities are declared in —.
In the 12 months to August 2026, the EU imported goods of subheading 7301.20 worth €49.4m (up 0% on the year before), at an average of €4.71 per kg; Switzerland supplied 57%, followed by United Kingdom.
For the same subheading, the UK duty is free, the Türkiye duty is free and the US duty is free.
EU member states imported goods of subheading 7301.20 worth US$268.5m in 2024; the largest supplier from outside the EU was Switzerland, and the United Kingdom ranked 2nd with US$7.5m.
The third-country duty in the EU Combined Nomenclature is free; the supplementary unit is —. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.
For subheading 7301.20 as a whole, the largest supplier from outside the EU in 2024 was Switzerland (US$25.2m), followed by the United Kingdom.